|59.Power to transfer proceedings M. VAT ACT|
59.Power to transfer proceedings
(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, by order in writing after recording his reasons for so, doing so transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings, including a proceeding pending with any officer or already transferred under this section, from any officer to any other officer whether with or without concurrent jurisdiction or to himself:
Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both the officers are situated in Brihan Mumbai including Thane District or, as the case may be, in the same district as constituted under section 4 of the Maharashtra Land Revenue Code, 1966.
(2) For the purposes of this section, any proceedings shall be deemed to be pending only when any authority, having appropriate jurisdiction, issues notice under the provisions of this Act, rules or notifications and the proceedings shall be deemed to be pending only after issue of such notice.
(3) Where no proceedings are pending before any authority, then any authority having appropriate jurisdiction over a person or dealer, may initiate and complete any proceedings whatsoever.
Explanation I. — In this section, the word “proceedings” in relation to any dealer means all proceedings under this Act in respect of any period, which may be pending on the date of such order or which may have been completed on or before such date, and also includes all proceedings under this Act which may be commenced after the date of such order in respect of the said period in relation to such dealer.
Agarwal Taxcon Pvt. Ltd. an ISO 9001:2008 Certified Company are offering our servicesinTaxation,Accounting, FinancialManagement, Consultancy and Advisory Services to various Corporates and Commercial Clients, MNC and Non-MNC as well NGOs and charitable institutions in India and abroad. Our company provides wide range of services with robust infrastructure and latest technology. The ATPL, professionals are involved in almost every aspect of business today from the corporate responsibility and sustainability to advisory services in India and abroad. We also offer a wide range of fully integrated tax and financial advisory services. Our approach combines insight and innovations from multiple disciplines with business and industry knowledge to help your company excel globally.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members internal training, ongoing professional education and engagement experience of our members.
Our practice and service discussed is driven by the aim of establishing long-term relationships with our clients. Our professionals at Agarwal Taxcon discuss the queries and doubts of the clients and find the best possible and most advantageous solution. Our services includes-